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PARIS -LAMAR COUNTY HEALTH DISTRICT <br />Notes to the Financial Statements (Continued) <br />September 30, 2016 <br />!II. Detailed Notes on All Activities_�Continued) <br />H. Use of Estimates <br />The preparation of financial statements in conformity with accounting principles generally <br />accepted in the United States of America requires management to make estimates and <br />assumptions that affect the reported amounts of assets and liabilities at the date of the <br />financial statements and the reported amounts of revenues and expenses during the reporting <br />period. Actual results could differ from those estimates. <br />I. Prior Period Adjustment <br />The beginning net positon has been adjusted for vacation accrual related to periods prior to <br />September 30, 2015. The amount of the prior period adjustment was $56,231. <br />`r•1 <br />